2301, 2302, 2308, 2309 - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGST

74 [ Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran] ] Clarification Clarification regarding the applicable GST rate on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi. [ See para 8 of Circular No. 179/11/2022-GST dated 03.08.2022 ] Clarification regarding GST rate applicable on the other raw materials/inputs used for making cattle/poultry/aquatic feed. [ See para 4 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] Clarification regarding GST rate applicable on Animal Feed Supplements/feed additives from drugs between tariff heading 2309 and 2936 . [ See para 5 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] ************* Notes: As amended vide Notification No. 13/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as, Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake [other than rice-bran] Clarification Clarification regarding the applicable GST rate on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi. [ See para 8 of Circular No. 179/11/2022-GST dated 03.08.2022 ] Clarification regarding GST rate applicable on the other raw materials/inputs used for making cattle/poultry/aquatic feed. [ See para 4 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] Clarification regarding GST rate applicable on Animal Feed Supplements/feed additives from drugs between tariff heading 2309 and 2936 . [ See para 5 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] ************* Notes: As amended vide Notification No. 7/2018 dated 25-1-2018 , before it was read as: Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake Clarification Clarification regarding GST rate applicable on the other raw materials/inputs used for making cattle/poultry/aquatic feed. [ See para 4 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] Clarification regarding GST rate applicable on Animal Feed Supplements/feed additives from drugs between tariff heading 2309 and 2936 . [ See para 5 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] ************* Notes: As amended vide Notification No. 28/2017 dated 22-9-2017 , before it was read as, 2301, 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake ***************** 4. Tariff heading as corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017 , before it was read as, 2302, 2304, 2305, 2306, 2308, 2309